Okla. Stat. tit. 40, § 2-908
Shared work benefits paid under a shared work plan shall be based on benefit wages of the participating employee and shall be charged to the participating employer as provided in Sections 1-221, 3-105, 3-106 and 3-806 of Title 40 of the Oklahoma Statutes.
Laws 2010, SB 1970, c. 344, § 9, emerg. eff. July 1, 2010.